2023-12-11 | DOF 5710974

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Agreement Issuing the General Provisions for the Government Accounting Archive

This Agreement establishes the terms public entities must observe for the custody and conservation of accounting documentation, mandating a general retention period of 6 years following the close of the fiscal year. Exceptions require indefinite conservation for real estate acquisition documents until disposal and for movable assets until their write-off, while documents related to pending legal or administrative procedures must be kept until resolution. Public entities must adopt technical, administrative, and technological security measures for physical and electronic records, with mandatory application beginning January 1, 2024.

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Mexico

Secretaria de Hacienda y Credito Publico

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